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  2. Loc. cit. - Wikipedia

    en.wikipedia.org/wiki/Loc._cit.

    Loc. cit. (Latin, short for loco citato, meaning "in the place cited") is a footnote or endnote term used to repeat the title and page number for a given work (and author). Loc. cit. is used in place of ibid. when the reference is not only to the work immediately preceding, but also refers to the same page.

  3. Op. cit. - Wikipedia

    en.wikipedia.org/wiki/Op._cit.

    " As usual with foreign words and phrases, op. cit. is typically given in italics. The variant Loc. cit., an abbreviation of the Latin phrase loco citato meaning "in the place cited", [1] has been used for the same purpose but also indicating the same page not simply the same work; it is now rarely used or recognized.

  4. List of Latin abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_Latin_abbreviations

    loc. cit. loco citato "(in) the place cited" Means in the same place (i.e., page or section) in an article, book or other reference work as was mentioned before. It differs from "op. cit." in that the latter may refer to a different page or section in the previously cited work. MA Magister Artium "Master of Arts"

  5. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    For example, $225K would be understood to mean $225,000, and $3.6K would be understood to mean $3,600. Multiple K's are not commonly used to represent larger numbers. In other words, it would look odd to use $1.2KK to represent $1,200,000. Ke – Is used as an abbreviation for Cost of Equity (COE).

  6. Ibid. - Wikipedia

    en.wikipedia.org/wiki/Ibid.

    Ibid. is an abbreviation for the Latin word ibīdem, meaning ' in the same place ', commonly used in an endnote, footnote, bibliography citation, or scholarly reference to refer to the source cited in the preceding note or list item. This is similar to idem, literally meaning ' the same ', abbreviated id., which is commonly used in legal ...

  7. Letter of credit - Wikipedia

    en.wikipedia.org/wiki/Letter_of_credit

    The term beneficiary is not used properly in the scheme of an LC because a beneficiary (also, in trust law, cestui que use) in the broadest sense is a natural person or other legal entity who receives money or other benefits from a benefactor. Note that under the scheme of letters of credit, banks are neither benefactors of sellers nor ...

  8. Allowance for Loan and Lease Losses - Wikipedia

    en.wikipedia.org/wiki/Allowance_for_Loan_and...

    Some of the general challenges that financial institutions face with regards to the ALLL estimation include the manual, time-intensive nature of the reserve estimation process each month or quarter; producing adequate documentation and disclosures; incorporating new accounting standards and regulations released by FASB and federal regulatory bodies, and increased scrutiny on the assumptions ...

  9. Line of credit - Wikipedia

    en.wikipedia.org/wiki/Line_of_credit

    A closed-end line of credit, on the other hand, has a fixed term. The term is divided into a draw period, where the borrower can draw money from the LOC as needed up to their credit limit, and a repayment period, where they can no longer draw money and are required to make monthly payments. [9]